Although the administration was already pursuing professional reform processes (initial task critique, modern IT, cost accounting, internal cost allocation, process optimization, etc.), substantial reforms were due in 2008. Control via benchmark budgeting was to define precise areas of responsibility for politicians and administrative managers. The historically grown structures of the city with its municipal holdings were reorganized in a recognizable logic. All with the aim of restoring the financial framework for action and providing citizens with a modern administration and municipal services at a high level.